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British Virgin Islands: Updated CRS 2.0 guidance

Effective January 1, 2026

June 1, 2026

The International Tax Authority of the British Virgin Islands (BVI ITA) issued an updated version of its CRS guidance, in line with the OECD’s revisions to the CRS 2.0, effective January 1, 2026.

The key updates to the guidance include:

  • Section 2.3 – BVI financial institutions
  • Section 2.4.3 – Deregistration
  • Section 9.2 – Excluded accounts
  • Section 11 – CRS additional information form

Read a June 2026 report prepared by the KPMG member firm in the British Virgin Islands

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